SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Useful lives of property, plant and equipment

Depreciation is computed using the straight-line method over the following estimated useful lives:

Process units and equipment	5-25 years
Pipeline and equipment	5-25 years
Buildings	25 years
Computers, furniture and fixtures	3-7 years
Leasehold improvements	20 years
Railcars	50 years

Property, plant and equipment consisted of the following:

	December 31, 2016			December 31, 2015
Land	$	253,110		$	91,256
Process units, pipelines and equipment	2,504,008			2,209,712
Buildings and leasehold improvements	49,020			34,265
Computers, furniture and fixtures	81,780			72,642
Construction in progress	289,338			150,388
	3,177,256			2,558,263
Less—Accumulated depreciation	(448,557		)	(347,173		)
	$	2,728,699		$	2,211,090